name

Gary Choy

Special Counsel
Firm Logo

MinterEllison

Melbourne, Australia
    Local Time: Saturday 02:12

Practice Expertise

  • Energy and Resources
  • Infrastructure
  • Public Private Partnerships
  • Property and Leasing

Areas of Practice

  • Energy and Resources
  • Infrastructure
  • Property and Leasing
  • Public Private Partnerships
  • Real estate
  • Stamp Duty and State Taxes
  • Tax
  • Tax Controversy
  • Tax Due Diligence
  • View More

Profile

I work closely with clients from early concept planning through to implementation and post-transaction matters. I also take great pride in being part of their journey as a trusted adviser.

My goal is to achieve commercial solutions within various Australian state and territory tax frameworks. Having previously worked for the State Revenue Office Victoria, I apply this valuable public sector experience to provide the most practical solutions for my clients.

Career highlights

  • Acted for major clients in numerous high-profile mergers and acquisitions, including Federation Centres’ $22 billion merger with Novion Property Group; the Singapore Power and Babcock & Brown consortium’s $13.9 billion acquisition and restructure of Alinta; Prime Infrastructure’s $2.5 billion merger with Brookfield Infrastructure Partners; and Gloucester Coal’s $8 billion merger with Yancoal Australia
  • Advised on various property-related transactions and projects, including the establishment and disposal of ABN AMRO Group’s first Victorian schools public–private partnership project; various aged care and retirement village projects undertaken by Australian Unity; Cromwell Property Group’s commercial office developments; Frasers Property Australia Pty Ltd’s acquisition of Novotel Rockford in Sydney; and Ascendas Funds Management’s acquisition of GIC and Australand’s warehouse property portfolio
  • Assisted with the restructure and initial public offering of Millennium Services Group Limited; Lactalis’ acquisition of Jindi Cheese; BWX Limited’s acquisition of Beautiworx Pty Ltd; the Saban Brands acquisition of Mambo; and SYSTRA’s investment in Scott Lister Pty Ltd
  • Helped private clients manage their tax matters, including advising on family and superannuation trust contributions and distributions; succession planning and deceased estates; the simplification of complex business ownership structures; property acquisitions and disposals; and the state and territory tax implications of investing as a non resident

Education
BA (MONASH UNIVERSITY, 2001); LLB (MONASH UNIVERSITY, 2001)

Areas of Practice

  • Energy and Resources
  • Infrastructure
  • Property and Leasing
  • Public Private Partnerships
  • Real estate
  • Stamp Duty and State Taxes
  • Tax
  • Tax Controversy
  • Tax Due Diligence

Professional Career



Professional Associations
  • Associate of the Tax Institute
  • Member of the Law Institute of Victoria

Articles

  • WA introduces amending legislation to make significant stamp duty changes

    On 29 November 2018, the Revenue Laws Amendment Bill 2018 (Bill) was introduced into the Western Australian (WA) Parliament.

    The Bill amends the Duties Act 2008 (Duties Act), the Land Tax Assessment Act 2002 and the Pay-roll Tax Assessment Act 2002. The Bill is complemented by the Taxation Administration Amendment Bill 2018.

  • Victorian State Budget: Stamp duty and land tax changes for 2020-21

    While this year's Victorian Budget is highly ambitious and wide-ranging on the spending side, stamp duty and land tax changes are limited in comparison. We set out a summary of the key changes and what these mean for business.

  • Victoria introduces windfall gains tax and build-to-rent land tax concession

    On 12 October 2021, the Victorian Government introduced the long-awaited legislation containing the new 'windfall gains tax' and the build-to-rent land tax concession. In this alert, we note the key features of what is one of the most significant pieces of state tax legislation in recent years.

  • Victoria – Important Post-Budget Stamp Duty Changes for 2018

    The State Taxation Acts Amendment Bill 2018 (Vic), introduced to Parliament on 1 May 2018, introduces numerous changes to Victoria's stamp duty laws.

  • WA Duty - Dutiable declarations of trust over partnership interests

    A recent High Court decision is an important reminder that great care is required when attempting to deal with a partner's rights. Before a winding up of the partnership, one cannot simply assert that a partner's rights are equivalent to those under a trust, because to do so results in a dutiable declaration of trust. Our team summarises the key takeaways of the case and what it means for documenting and dealing in partnership interests.

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